TQM, 관리회계정보시스템 속성, 학습촉진요인간의 상보성이 비재무성과에 미치는 영향 = The Effects of Complementarities among TQM, Attribution of Management Accounting Information System, and the Facilitators of Learning on the Non - Financial Performance of a Firm

국문 초록 (Abstract)

본 연구에서는 종합적 품질경영하에서 관리회계정보시스템이 제공하는 관리회계정보(비재무 성과목표 및 성과측정치 정보)가 비재무성과에 미치는 영향을 조직학습 관점에서 규명하고자 하였다. 실증분석결과, 종합적 품질경영의 실행수준과 관리회계정보시스템이 제공하는 비재무성과 정보수준간에는 유의적인 양(+)의 상관관계가 있으며, 이들 요인간의 적합성은 비재무성과 향상에 긍정적인 영향을 미치고 있음을 확인하였다. 이러한 분석결과는 종합적 품질경영을 도입 실행하는데 있어 기존의 관리회계정보시스템으로는 고객이나 품질, 유연성, 시간 등과 같은 비재무성과를 달성하는데 한계가 있으며, 이를 효과적으로 달성하기 위해서는 비재무성과와 관련한 목표를 포괄적으로 설정하고, 그에 대한 성과측정치를 보다 빈번하게 제공할 수 있는 관리회계정보시스템이 절대적으로 요구된다는 사실을 나타내는 것이다. 또한 본 연구는 시스템 접근법을 이용한 군집분석을 통해 종합적 품질경영과 관리회계정보시스템 속성, 그리고 학습촉진요인간의 상보관계가 비재무성과 개선에 긍정적인 영향을 미친다는 사실을 규명하였으며, 이는 관리회계 정보가 효과적으로 기업성과 개선으로 연결되기 위해서는 관리회계정보에 대한 조직학습을 촉진할 수 있는 학습촉진요인들이 기업내에 적절하게 구축되어야 한다는 것을 함의하는 것이다.

다국어 초록 (Multilingual Abstract)

This study empirically examined the effects of management accounting information(non-financial performance goals and performance measurements) provided by management accounting information systems(MAISs) under total quality management(TQM) on the non-financial performance of firm in terms of organizational learning. The empirical results are as follows.
First, we found that there are significant positive relationships between the level of TQM implementation and the level of non-financial performance informations provided by MAISs. And we found the evidence that the fit based on contingency theory between the level of TQM implementation and the level of management accounting informations effects positively on the non financial performance of a firm. Also we investigate the impact of the complementarities among TQM, the attribution of MAISs and learning facilitators on the non-financial performance of a firm from the viewpoint of organizational learning using the cluster analysis by a system approach and the results show that the complementarities among those have a positive impact on improving the non-financial performance of a firm.
This means, just with the given management accounting information, there may be a limit to improve performance of a firm, and other factors which can accelerate organizational learning should be well prepared.

목차 (Table of Contents)

• <요약>
• Ⅰ. 서론
• Ⅱ. 이론적 배경과 가설설정
• Ⅲ. 자료수집과 가설검증
• Ⅳ. 결론
• 참고문헌
• Abstract

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